In absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid.

 208 total views

In absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid.

 

Delhi ITAT recently in the case of Smt. Shashi Kanta, H. No. 124, Ward No. 1, Panipat, Haryana vs. ITO has held that in absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid.

The pleading of the assessee before the Hon’ble tribunal was that the notice under section 148 of the Income Tax Act was never served on the assessee and was issued in an address which does not relate to the assessee.

The hon’ble tribunal allowed the appeal and quashed the assessment order observing that valid service of notice under section 148 of the Act is sin qua non for proceeding under section 147 of the Act. In absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid.

 

The copy of the order is as under:

 

In absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid.

Leave a Comment

Your email address will not be published.